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NEW QUESTION: 1
You have a webpage that uses HTML5.
You plan to add the following text to the bottom of the page as a footer.
Our Address!
123 Here St.
Seattle, WA
Email: [email protected]
Copyright Fabrikam, Inc.
You need to use HTML5 to maximize Search Engine Optimization (SEO) for the page.
How should you structure the content at the bottom of the page?
A:
B:
C:
D:
A. Option A
B. Option D
C. Option B
D. Option C
Answer: B
NEW QUESTION: 2
As shown in the following figure, all routers run OSPF protocol. The top of the link is the size of the Cost value. What is the path of the RA to the network 10.0.0.8/8?
A. A-D
B. A-C-D
C. RA can not reach 10.0.0.0/8
D. A-B-D
Answer: B
NEW QUESTION: 3
For the past three years, an entity has failed to accrue unpaid wages earned by workers during the last week of the year. The amounts omitted which are considered material were as follows.
December 31 Year 1 US $56,000
December 31 Year 2 US $51,000
December 31 Year 3 US $64,000
What is included in the entry on December 31, Year 3, to correct for these omissions?
A. Credit to retained earnings for US $64,000.
B. Credit to wage expense for US $51,000.
C. Credit to wage expense for US $64,000.
D. Credit to wage expense for US $13,000.
Answer: D
Explanation:
Failing to record accrued wages is a self-correcting error. Expenses are understated in one year and overstated in the next, resulting in the correction of the error over the 2-year period. The Year 1 error overstated Year 1 earnings and understated Year 2 earnings by US $56,000_ Consequently, no correction is necessary for the Year 1 error.
The Year 2 error overstated Year 2 profit before taxes and understated Year 3 profit before taxes by US $51.000. The Year 3 error overstated Year 3 profit before taxes by US $64.000. Thus, the net effect in Year 3 of the Year 2 and Year 3 errors is a US $13.000$64.000 - $51.000) overstatement. The correcting entry is to debit expense for US $13,000, debit retained earnings for US $51.000, and credit wages payable for US $64,000.